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Lt. Col. M. A. Mannan (Retd.) Vs. Social Investment Bank Ltd. and Others, 2010, 39 CLC (AD)

....e receipt of the judgment. The appeals are dismissed with the above observations without any order as to costs. Ed. This Case is also Reported in: 31 BLD (AD) (2011) 124, VIII ADC (2011) 518.......e receipt of the judgment. The appeals are dismissed with the above observations without any order as to costs. Ed. This Case is also Reported in: 31 BLD (AD) (2011) 124, VIII ADC (2011) 518.......t. The appeals are dismissed with the above observations without any order as to costs. Ed. This Case is also Reported in: 31 BLD (AD) (2011) 124, VIII ADC (2011) 518.......ch serve to define and point out their duty in every particular case that conies before them. Courts of law are essential to act and assume their role as guardians of the rule of law. It is said that source of judicial power is the law but, in reality, the effective exercise of judicial power origin..

Category: Civil Law | Date: | Hits: 90

HM Ershad Vs. The State, 1992, 21 CLC (HCD)

....ions of ours will not touch the merit of the case in any manner whatsoever. Let the records of the case be sent down immediately. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 533. ......ions of ours will not touch the merit of the case in any manner whatsoever. Let the records of the case be sent down immediately. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 533. ......l not touch the merit of the case in any manner whatsoever. Let the records of the case be sent down immediately. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 533. ...... after hearing both the parties under section 241A of the Code of Criminal Procedure on the same day framed further charge against the accused petitioner for having acquired property beyond the known source of income under section 5(1)(e) of the Prevention of Corruption Act, 1947 and the said charge..

Category: Criminal Law | Date: | Hits: 286

State vs. Md. Monwar Hossain Dipzol, 2009, 38 CLC (AD)

....ned Additional Attorney General on behalf of the petitioner. Accordingly, this leave petition is dismissed. Ed. This Case is also Reported in: 19 BLT (AD) (2011) 171, 16 MLR (AD) (2011) 396. ......ned Additional Attorney General on behalf of the petitioner. Accordingly, this leave petition is dismissed. Ed. This Case is also Reported in: 19 BLT (AD) (2011) 171, 16 MLR (AD) (2011) 396. ......General on behalf of the petitioner. Accordingly, this leave petition is dismissed. Ed. This Case is also Reported in: 19 BLT (AD) (2011) 171, 16 MLR (AD) (2011) 396. ......ditional Attorney General submits that the High Court Division while making the rule absolute have not appreciated correctly that the proceeding against the accused involves information from reliable source and the informant being A.S.I, with his force along with joint force recovered huge arms and ..

Category: Criminal Law | Date: | Hits: 67

National Engineers Ltd. Vs. Director, Military Lands and Cantonment Directorate and others, 1991, 20 CLC (HCD)

....nnan 42 DLR 167, is also distinguishable. The facts of that case was that in 1984 there was acute scarcity of sugar in the country and Government gave concession with regard to customs duty and sales tax which was announced under section 19 of the Customs Act and under section 4(1) of the Sales Tax ......ondents in issuing notices? Our answer is in the negative. For the above discussion, the Rule is discharged. No order as to costs. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 144. ......ng notices? Our answer is in the negative. For the above discussion, the Rule is discharged. No order as to costs. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 144. ......ondents in issuing notices? Our answer is in the negative. For the above discussion, the Rule is discharged. No order as to costs. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 144. ..

Category: Property Law | Date: | Hits: 92

Taslimuddin alias Tasir and others Vs. State, 1991, 20 CLC (HCD)

....lias Tasir, Nawshad Ali, Mafazzal Hossain and Abdus Salam be set at liberty forthwith, if not wanted in connection with any other case. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 136.......lias Tasir, Nawshad Ali, Mafazzal Hossain and Abdus Salam be set at liberty forthwith, if not wanted in connection with any other case. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 136....... (Civil Revisional Jurisdiction) Present: Habibur Rahman Khan J Mohammad Abdul Marman J Taslimuddin alias Tasir and 3 Others....................Condemned Prisoners Appellants. Vs. State ……………….… Respondent. Judgment November 13, 1991. Cases Referred to- Ha......e is total absence of physical circumstances and link to connect the accused appellants with the crime and in that situation ocular evidence, to carry conviction, has also not come from unimpeachable source and it is also not supported by any strong circumstance, so as to overcome the inherent doubt..

Category: Criminal Law | Date: | Hits: 76

Bangladesh Service Limited Vs. The Commissioner of Taxes, Dhaka (North) Zone, Dhaka, 1992, 21 CLC (HCD)

....d against the assessee. The question No. (iv) and (v) are as follows: "(iv) Whether the Tribunal was justified in refusing to allow the applicant to raise the question of disallowance of the super tax rebate entitlement under the Finance Act 1973‑74 holding that the question was a question of f......answer the question Nos. 4 and 5 in the affirmative and against the assessee. The parties are left to bear their respective costs. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 510. ...... (1993) 510. ......answer the question Nos. 4 and 5 in the affirmative and against the assessee. The parties are left to bear their respective costs. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 510. ..

Category: Fiscal/Taxation Law | Date: | Hits: 139

Commissioner of Taxes Vs. Md. Hasanuzzaman, 1993, 22 CLC (HCD)

....ess at Tk. 14,000.00 and income from house property under section 9(2) of the Act on the basis of rent agreement at Tk. 20,400.00. He computed the total income at Tk. 32,700.00 and assessed income‑tax on that amount for both the years. 3. The assessee against the orders of the Assistant Commis...... costs. This order shall govern both the reference application Nos. 3 and 4 of 1989. We return the references with the above answer. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 500.......rence application Nos. 3 and 4 of 1989. We return the references with the above answer. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 500....... costs. This order shall govern both the reference application Nos. 3 and 4 of 1989. We return the references with the above answer. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 500...

Category: Fiscal/Taxation Law | Date: | Hits: 98

Professor Golam Azam Vs. Government of Bangladesh and others, 1992, 21 CLC (HCD)

....y which a higher rate of Sales Tax was authorised and in exercise of the power under the new section 3A the State Government issued notification on 8.6.48 declaring that with effect from 9.4.48 sales tax shall be at the higher rate. It was in that circumstances held that new amendment will not opera....... 153. I, therefore, having agreed with the Judgment delivered by BI Chowdhury, J make the Rule absolute. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 423. ......refore, having agreed with the Judgment delivered by BI Chowdhury, J make the Rule absolute. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 423. ...... he even obtained money from them through Rabita‑e‑al­Islami to help the new State of Bangladesh. Which of these versions are true cannot be decided in this writ jurisdiction without knowing the sources of their respective information which source, according to the Attorney‑General, are hears..

Category: Immigration and Citizenship Law | Date: | Hits: 343

Helm Dungemittel Gmbh Vs. BCIC and another, 2009, 38 CLC (HCD)

....f any order to have been made by this Court in conjunction with the Arbitration Application No.1 of 2007. There is no order as to costs. Ed. This Case is also Reported in: 16 BLC (2011) 783. ......f any order to have been made by this Court in conjunction with the Arbitration Application No.1 of 2007. There is no order as to costs. Ed. This Case is also Reported in: 16 BLC (2011) 783. ......ction with the Arbitration Application No.1 of 2007. There is no order as to costs. Ed. This Case is also Reported in: 16 BLC (2011) 783. ......result of the breaches of contract by BCIC? vi) Whether the respondent is entitled to get compensation for the loss sus­tained by the respondent by importing the said quantity of goods from other source at higher price for non-supply of goods by the claimant under the contract? vii) Whether t..

Category: Alternative Dispute Resolution | Date: | Hits: 172

M/S. Concord Ready Mix and Concrete Products Ltd. Vs. Tax Settlement Commission and another, 2009, 38 CLC (AD)

....e respondent No.2, the Taxes Settlement Commission, for settlement of its grievance against the aforesaid assess­ment made by the respondent No.2 by depositing TK.60,576.00 on the same day being the tax payable on the basis of the returned filed by it to the respondent No.1. But the Taxes Settlemen......, we find no sub­stance in the submissions of the learned Counsel for the appellant. Accordingly, the Appeal is dismissed in ex-parte. Ed. This Case is also Reported in: VIII ADC (2011) 428. ...... in the submissions of the learned Counsel for the appellant. Accordingly, the Appeal is dismissed in ex-parte. Ed. This Case is also Reported in: VIII ADC (2011) 428. ......, we find no sub­stance in the submissions of the learned Counsel for the appellant. Accordingly, the Appeal is dismissed in ex-parte. Ed. This Case is also Reported in: VIII ADC (2011) 428. ..

Category: Fiscal/Taxation Law | Date: | Hits: 113

Trade Channel Vs. Collector of Customs, Customs House Chitta­gong and others, 1990, 19 CLC (HCD)

....f Finance, represented by Secretary, Internal Resources Division, Government of Bangladesh, Dhaka to show cause why the assessment orders Annexures F, I, I(i), I(ii) and l(iii) customs duties, income tax, other taxes fee, surcharge levied (already paid by petitioner) should not be declared to be ill...... justly if the Bills of Entry have been presented by the petitioner. Let a copy of this order be sent to the Collector of Customs. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 127. ......ms House Chitta­gong and others……..........Respondents Judgment August 6, 1990. Cases Referred To- A. Hannan Vs. Collector of Customs, 40 DLR 273; MA Hai and others Vs. Trading Corporation of Bangladesh, 1988 BLD (AD) 84; A Hannan 42 DLR (AD) 167; Maritime E Ca. Vs. General Dairies,......or of Customs Customs, House, Chitagong, respondent No.2 Chairman, National Board of Revenue, Segun Bagicha, Ramna, Dhaka and respondent No.3 Ministry of Finance, represented by Secretary, Internal Resources Division, Government of Bangladesh, Dhaka to show cause why the assessment orders Annexures ..

Category: Fiscal/Taxation Law | Date: | Hits: 131

Hussain Mohammad Ershad Vs. State, 1992, 21 CLC (HCD)

....of the High Court. We, having considered the matter find no substance in this application which is accordingly summarily rejected. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 116. ......ent collected from that house amounting to Tk. 14,40,000.00 and money earned from Dinajpur agricultural land amounting to Tk. 5,00,000.00 which in total comes to Tk. 73,21,527.20 and if that money is deducted from the property found in his possession which amounts to Tk. 2,94,86,765.67 the former Pr......Supreme Court High Court Division (Criminal Revisional Jurisdiction) Present: Anwarul Haque Chowdhury J Abdul Karim J Hussain Mohammad Ershad……………. Petitioner Vs. State……………....Opposite Party Judgment January 21, 1992. Cases Referred To- Publi......f Anti‑Corruption that the money received in his house was Tk. 1,90,81,565.00 and the ex‑president appears to have been in possession of that huge property and it is disproportionate to his known source of income and that he had acquired those illegally by misuse of his official power. The FIR w..

Category: Criminal Law | Date: | Hits: 125

Ayub Ali Mohaldar Vs. Md. Shahjahan and others, 1990, 19 CLC (HCD)

....e Rule is made absoluteas against opposite-party contemner No.1 and discharged as against the order opposite-party contemner Nos.2-4. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 101. ......e Rule is made absoluteas against opposite-party contemner No.1 and discharged as against the order opposite-party contemner Nos.2-4. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 101. ......Abdul Hasib J Ayub Ali Mohaldar ............Petitioner Vs. Md. Shahjahan and others..........Opposite Parties Judgment August 14, 1990. Case Referred to- AIR 1961, Supreme Court, at page 1367. Lawyers Involved: Md. Abdur Rahim ‑ For the Petitioner. Md. Latifur Rahman ......n observed that it is necessary to establish that the Subordinate Court knew of the order of the High Court and that knowing the order it disobeyed it. The knowledge must, however, be obtained from a source which is either authorised or otherwise authentic. In that case a Sub‑divisional Magistrate..

Category: Criminal Law | Date: | Hits: 84

MM Enterprise Limited Vs. General Certificate Officer, Collectorate Building, Comilla, 1992, 21 CLC (HCD)

....tioner has argued that the Public Demands Recovery Act 1913, was enacted for recovery of dues payable to the Public Exchequer, Land Revenue, Income Tax, Customs Duty, Sales Tax, Excise Duty and other taxes payable to the Public Exchequer were within the purview of this Act. The amount of dues had to......ed 11.12.88 are without lawful authority and are of no legal effect. The Rule is therefore made absolute without any order as to costs. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 407....... AKM Sadeque J Mainur Reza Chowdhury J MM Enterprise Limited, 224, Bara Maghbazar, Dhaka, represented by its Director, Syed Tazammul Hussain……………Petitioner Vs. General Certificate Officer, Collectorate Building, Comilla and another…………….Respondents Judgment D......ed 11.12.88 are without lawful authority and are of no legal effect. The Rule is therefore made absolute without any order as to costs. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 407...

Category: Civil Law | Date: | Hits: 99

Tarique Rahman Vs. Government of Bangladesh, 2011, 40 CLC (AD)

.... Estate Duty, Government of Pakistan, Karachi and another, PLD 1962 SC 335; Zulfikar Ali Bhutto Vs. The State, PLD 1979 SC 741; Md. Nazimuddin Vs. The State, 30 DLR 49 (FB) 70; T.S. Baliah Vs. Income-tax Officer, Madras AIR 1969 S.C. 701, Sarju Vs. The State AIR 1964 Allahabad 6; Akhtar Hossain Khan......e Civil Petition which does not merit our consideration. Accordingly, this review petition is dismissed. Ed. This Case is also Reported in: 31 BLD (AD) (2011) 185, 16 MLR (AD) (2011) 457. ......tion is dismissed. Ed. This Case is also Reported in: 31 BLD (AD) (2011) 185, 16 MLR (AD) (2011) 457. ...... Tarique Rahman depositing US$ 54,982.42 by Supplementary International Gold Visa Card No.4568-8170-1006-4122 in collusion with each other for making illegal gain knowing fully well about the illegal source of the money in foreign Bank Account spent those amounts in different countries and thereby c..

Category: Civil Law | Date: | Hits: 238

President, Coronation Hall Committee and Deputy Commissioner, Khulna Vs. Executive Committee, Khulna & others, 2011, 40 CLC (HCD)

....e then submits that the court below ought to have noticed that in the C.S. and S.A. Khatian (Exhibit- Umma and Umma-1) name of the defendant has been recorded as owner as well as the land development tax receipt (খাজনা দাখিলা), Exhibit-4 series, also prove payment of Khazna in ......ourt Records along with the copies of the judgment to the court below. Communicate the order at once. MA Hye J.-I agree This Case is also Reported in: 63 DLR (2011) 666. ......s also Reported in: 63 DLR (2011) 666. ......ourt Records along with the copies of the judgment to the court below. Communicate the order at once. MA Hye J.-I agree This Case is also Reported in: 63 DLR (2011) 666. ..

Category: Property Law | Date: | Hits: 89

Law Dev (Bangladesh) Vs. Bangladesh and another, 2011, 40 CLC (HCD)

....on as the case involves a substantial question of law as to the interpretation of the Constitution. The certificate as prayed for is granted. Ed. This Case is also Reported in: 63 DLR (2011) 626.......on as the case involves a substantial question of law as to the interpretation of the Constitution. The certificate as prayed for is granted. Ed. This Case is also Reported in: 63 DLR (2011) 626......................................Petitioner Vs. Bangladesh and another... ................................Respondents Judgment February 24, 2011. Cases Referred to- Ruhul Quddus, Advocate Vs. Justice MA Aziz, 60 DLR 511; Aminul Haque Helal Vs. Justice Sultan Hossain Khan, 11 BLC 339;......mo No. বিজাখস(প্র-৩)/বা এরেক/নিয়োগ(চেয়ারম্যান)-১৪/২০০৯ dated 11-10-2009 issued by the Ministry of Power, Energy and Mineral Resources (Annexure-'D') and why the holding of the public office of the Chairman of the BERC by the r..

Category: Employment/Service Law | Date: | Hits: 92

AR Bhuiyan and Company Vs. Commissioner of Taxes, Dhaka (South) Zone, Dhaka, 1992, 21 CLC (HCD)

....the balance‑sheet through reduction of liability. He also observed that no such liability was shown in the balance‑sheet of the company. So finding, he disallowed the claim and computed the total taxable income at Tk. 2,19,916.00. The assessee preferred appeal against the order of the Inspecting......xes under Income‑Tax Act. For the aforesaid discussion, we answer the question No.1 in the affirmative and against the assessee. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 347. .....................Respondent Judgment March 18, 1992. Cases Referred To- Hylam Ltd., 87 ITR 310 (AP); Praga Tools Ltd. Vs. CIT 123 ITR (AP). Lawyers Involved: Fakir Abdul Mannan, Advocate - For the Applicant. Md. Moksudur Rahman, Advocate - For the Respondent. Application No. 3......xes under Income‑Tax Act. For the aforesaid discussion, we answer the question No.1 in the affirmative and against the assessee. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 347. ..

Category: Fiscal/Taxation Law | Date: | Hits: 90

Mohiuddin Ahmed and others Vs. Lutfur Rahman and another, 1990, 19 CLC (HCD)

....oners in place of the name of respondent No.1 in respect of the shares which the petitioners had held on 8.3.85 in the above company. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 48. ......oners in place of the name of respondent No.1 in respect of the shares which the petitioners had held on 8.3.85 in the above company. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 48. ......hmed and others…….………Petitioners. Vs. Lutfur Rahman and another……………Respondents. Judgment May 31, 1990. Cases Referred to- Sirish Chandra Das Vs. Sri Sri Chhatteswari Debi Bigraha, 38 DLR (AD) 283; AR Shaw Vs. The Diamond Rock Boring Company Ltd., 1877 QB D...... family members on the street because, on the one hand, the petitioners were made to transfer all their shares in favour of the respondent No.1 and, on the other hand, their residential house and the source of income viz, the printing press are still under mortgage with Pubali Bank. Now the responde..

Category: Company Law | Date: | Hits: 159

Syed Mokbul Hossain Vs. Government of Bangladesh, 1990, 19 CLC (HCD)

....6.10.88 the petitioner purchased an air ticket from Thai Airways to travel to Bangkok for business purpose. At 10‑00 O'Clock he reached Dhaka Airport to avail TG Flight No. 322. He also paid travel tax of Tk. 625.00 vide receipt, Annexure‑A to the petition. After paying the embarkation fee of Tk......t should not be lightly interfered with. In the facts and circumstances of the case, there will, however, be no order as to costs. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 39. ...... Mohammad Abdur Rouf J Mahmudul Amin Choudhury J Syed Mokbul Hossain…………Petitioner Vs. Government of Bangladesh, represented by the Secretary of Home Affairs, Bangladesh Secretariat, Dhaka and others ............Respondents Judgment July 17, 1990. Cases Referred to- ......t should not be lightly interfered with. In the facts and circumstances of the case, there will, however, be no order as to costs. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 39. ..

Category: Constitutional Law | Date: | Hits: 288